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This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.

The questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program.

The results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education.

These results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19.

This study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education.

The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19.

The study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19.

The study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education.

This research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers’ soft skills, national culture, qualifications and so on.

This study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19.

This study identifies the facilitators and inhibitors for the adoption of e-learning for the undergraduate students of architecture. Nine constructs are identified as facilitators and five constructs are identified as inhibitors to the adoption of online learning systems in the context of the study. These constructs were used to propose a research model.

596 architecture undergraduates responded to a structured questionnaire. The questionnaire was finalized after a pilot study and included standard scale items drawn from previous studies. An exploratory factor analysis was followed by structural equation modeling (SEM) to test the proposed model.

All the identified facilitators emerged significant except social influence and price value. Furthermore, technology risk emerged insignificant while all other inhibitors had significant impact on Behavioral Intention to adopt e-learning.

The study has strong implications in academia as HEIs in developing countries need to make their students computer proficient, boost the implications of e-learning services by mitigating risks and motivating students to acquire knowledge through flexible e-learning modules.

The COVID-19 pandemic forced educational institutions to switch to online modes of learning. For students of architectural programs in a developing country like India, this has been unprecedented and has brought in a new set of challenges and opportunities. With the extension of the pandemic induced lockdown in educational institutions, students – and other stakeholders – have no choice but to adapt to this new normal of dependence on remote learning.

This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19.

A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory factor analysis, correlation and regression analysis and an independent sample t-test were used for data analysis.

The results showed that the predictor motivational variables in this study affected the acceptance behaviour of the participants except for perceived ease of use. Moreover, perceived value appeared to be the most influential factor. The results also indicated that postgraduates tend to accept the OCBL more than undergraduates.

As the study participants were from only one public Malaysian university, generalisability is limited. In addition, this study only focussed on accounting students who were already enrolled in blended learning courses. Future studies could expand the population by considering those who have not signed up for such courses. Nevertheless, this study offers many theoretical and practical implications.

This study contributes to the OCBL literature, especially in accounting education, which was affected by the COVID-19 pandemic. It also offers practical suggestions for educational institutions and technology system designers to expand on the usage of OCBL and improve users’ acceptance of it.

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

This study aimed to empirically assess the influence of commuting distance (duration) on accounting students' academic performance at one of the business colleges in Kuwait.

A linear regression model (OLS), correlation and t-test analysis using a sample of 237 accounting students enrolled before and during the COVID-19 pandemic were used to test the study's hypotheses.

The results indicate that there was a statistically significant association between accounting students' commuting distance and their academic performance before the pandemic, but not during the pandemic, which explains the significant influence of commuting distance on traditional classroom learning but not on remote learning. The study concludes by considering the implications of these findings and suggesting avenues for future academic research.

This study makes a significant contribution to the existing knowledge in the area of students' performance by providing empirical evidence to the theoretical expectation of the influence of students' commuting distance on the academic performance of accounting students.

The value of this study is that it significantly contributes to the existing accounting education literature by empirically supporting the theoretical expectation of the influence of commuting distance on accounting students' academic performance.

This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education?

The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data.

The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles.

The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10; 10;

This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations with colleagues and observations.

The findings of this paper suggest that despite numerous challenges, online assessments may replace traditional face-to-face assessments such as tests and exams in accounting and if done properly, this could drive significant improvements in student learning and outcomes. Institutions need to invest in appropriate technology, provide appropriate staff training and ensure good online assessment design that incorporates principles of authenticity and fairness. Robust online assessment practices need to be integrated with e-proctoring systems to ensure academic integrity is upheld.

The paper provides functional insights to higher education management, teaching staff and other stakeholders such as professional accreditation bodies on challenges and opportunities in utilising online assessments. It offers guidance to educators on transforming assessment of learning using the power of technology.

The ideas in this paper are original. The paper shares our lived experiences in transforming established assessment practices in accounting courses to align with online teaching and learning due to COVID-19.

Presently, there is a need for graduate students to be well prepared with accounting professional competencies (APCs) as the market is characterized by intensive activities and rare job opportunities. In relation to this is the significant role of student engagement (SE) practices and e-learning. Thus, the present study examined the mediating role of e-learning on the relationship between SE practices and APC, as well as the moderating role of student's demographics on the same relationship.

The study used a structured questionnaire distributed to 428 accounting students enrolled in institutions in Jordan and the obtained response rate was 65.84%. The formulated hypotheses were tested using structural equation modeling in PLS-SEM analysis Version 3.2.7.

On the basis of the results, there is a significant relationship between SE and e-learning and APC, with e-learning partially mediating the SE-APC relationship. The results also showed that students' demographics have a significant moderating relationship between the same.

The author recommends that universities employ advanced technologies with SE practices for the mobilization of accounting graduate students, with the prerequisite APC skills so they will become competitive and thrive in their professional and practical lives.